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Biography information for Lady Hermon

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Biography information for Mel Stride

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To ask Mr Chancellor of the Exchequer, what assessment he has made of the need for
additional Revenue and Customs officials in Northern Ireland as a result of the UK
leaving the EU; and if he will make a statement.

<p>Additional staffing required by HMRC across the UK following exit from the European
Union will depend on the final outcome of the negotiations. HMRC are working with
other government departments sharing the responsibility for maintaining the flow of
trade through our borders to provide a seamless customs system.</p><p> </p><p>The
Government recognises the unique case of the Northern Ireland – Ireland land border,
and has been clear that there will be no return to the borders of the past. It is
for this reason that avoiding a ‘hard border’ between Ireland and Northern Ireland
is one of the Government’s three strategic objectives that have informed development
of the policy options outlined in the recently published <em>Future Customs Arrangements:
A Future Partnership Paper</em>.</p>

Charities providing palliative care, such as hospices, are already able to fully recover
their input VAT under Section 33C and Section 33D of the 1994 VAT Act. This means
that VAT is not a burden on those hospices. VAT incurred by NHS Palliative care organisations
is funded by the government through existing budgets.<p><strong> </strong></p>

To ask the Chancellor of the Exchequer, with reference to his oral contribution of
29 October 2018, Official Report, column 665, who the members will be of the working
group that will be established to progress plans for short-haul air passenger duty
devolution; and what criteria will be used to appoint those members.

<p>The Budget announced that, following the call for evidence on ‘VAT, Air Passenger
Duty and Tourism in Northern Ireland’, the government will establish a technical working
group to explore further the practical and legal challenges to changing APD in Northern
Ireland.</p><p> </p><p>Further details, including the membership of the group, will
be announced in due course.</p>